Analysis
Subheading 2923.20 covers lecithins and other phosphoaminolipids, within heading 2923. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 5%. The median line pays 2.5%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 2923.20.20 (lecithins and other phosphoaminolipids: other).
The US splits it as follows: 2923.20.10 for purified egg phospholipids, pharmaceutical grade meeting requirements… (duty-free) and 2923.20.20 for lecithins and other phosphoaminolipids: other (5%).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2923.20.10 | Purified egg phospholipids, pharmaceutical grade meeting requirements of the U.S. Food and Drug Administration, for use in intravenous fat emulsion | Free |
| 2923.20.20 | Lecithins and other phosphoaminolipids: other | 5% |